On 06 November 2013 Sars published the proposed insertion of Note 6(h)(v) in Part 3 of Schedule No. 6 to the Act to give a concession to users of distillate fuel for purchases where logbook records were not kept. The proposed amendment is to make retrospective allowance for partial diesel refunds to farming beneficiaries in the absence of logbooks to support refund claims for the period 01 November 2009 to 31 March 2013. The proposal amendment replaces the draft amendment to insert Note 5A that was circulated for comment by 19 April 2013. Comment is due by 26 November 2013.
